Version Superseded: 17/12/2014
Point in time view as at 01/05/2010.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 15.
15U.K.For the purposes of benefit crystallisation event 6 a lump sum is a relevant lump sum if it is—
(a)a pension commencement lump sum,
(b)a serious ill-health lump sum, or
(c)a lifetime allowance excess lump sum.
Modifications etc. (not altering text)
C1Sch. 32 modified (6.4.2006) by The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006 (S.I. 2006/207), regs. 1(1), 16
C2Sch. 32 applied (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 23(5)
C3Sch. 32 para. 15 modified (6.4.2006) by The Taxation of Pension Schemes (Transitional Provisions) Order 2006 (S.I. 2006/572), arts. 1(1), 25(1)(2)(5)
Commencement Information
I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284
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